Development and Implications of Controlling in the Public Sector

Vasyunina, Margarita L.; Косов, М.Е.; Shmigol, Nataliya S.; Lipatova, Inna V.; Isaev, E. A.; Medina, Irina S.; Guz, Natalya A.

doi:10.28991/esj-2023-07-01-015

Cited by 2 publications

(1 citation statement)

References 14 publications

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“…The relevance of using MCS to improve the performance of organizations in the nonprofit sector and reduce the existence of a gap in the literature regarding the implementation of MCS in the public sector was pointed out by Felício et al (2021), Uddin (2016), andVasyunina et al (2023). The authors agree that the introduction of MCS packages significantly increases labor productivity in the public administration sector.…”

Section: Literature Reviewmentioning

confidence: 99%

Risk-Based Assessment of the Performance of Territorial Bodies of the Federal Treasury of the Russian Federation

Fedchenko,

Gusarova,

Vankovich

et al. 2023

Risks

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This paper presents the authors’ methodology of a risk-oriented approach to assessing the performance of territorial bodies of the Federal Treasury of the Russian Federation. The proposed methodology consists in the application of adjustment coefficients, which account for the quality of the execution of budgetary powers and the growth rate of the gross regional product of the corresponding territory. The goal of the study is to develop a risk-oriented methodology for assessing the contribution of the territorial bodies of the Federal Treasury to the United Nations sustainable development goals and national goals. The current study employs systemic, process based, risk-oriented approaches, statistical data analysis, and mathematical research methods. The gross regional product for the subjects of the Russian Federation is calculated for 2018–2019. Based on an analysis of Russian and foreign research on modern controlling systems and in accordance with the current concept of controlling, an attempt is made to develop a methodology for assessing the performance of the Federal Treasury and its territorial bodies. The main conclusion of the study is that the most expedient approach to assessing the efficiency of territorial bodies of the Federal Treasury is through the balanced scorecard system built in accordance with the strategic goals of the Federal Treasury, the national goals of the Russian Federation, and the UN SDGs.

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Section: Literature Reviewmentioning

confidence: 99%

Risk-Based Assessment of the Performance of Territorial Bodies of the Federal Treasury of the Russian Federation

Fedchenko,

Gusarova,

Vankovich

et al. 2023

Risks

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Management Decision Making in Public Administration Information Systems in South Africa: The Role of the Auditor General of South Africa in Improving Effectiveness

Latchu,

Singh

2024

SDRM

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The Auditor General of South Africa (AGSA), a statutory body that evaluates public sector information systems, is the main corporate governance instrument in the study. The different methods of corporate governance are explained in this article. The article examines the barriers to improving public sector information systems. Our analysis will focus on the efficiency of information systems in the public sector, closely linked to South Africa’s National Development Plan 2030 and the Medium Term Strategic Framework, critical measures to achieve success. The study uses Atlas.ti 7 for qualitative textual analysis. This software analyses textual data from the 2017–2021 AGSA reports.This thematic study highlights the micro and macro challenges faced by South Africa’s public sector governance institutions. The problems stem from deficiencies in the information system, changes in the leadership, and a lack of transparency and access to information. We also face smaller issues such as a lack of executive accountability for their decisions, inadequate technology skills, ineffective project management, no disaster recovery procedures, declining IT governance and delays in filling key IT positions.The study suggests promoting a transformative mindset to raise awareness of the critical role of information technology in public sector management. It also highlights the need to identify South African corporate governance practices that hinder information systems. The paper aims to improve the corporate governance framework for information systems in order to maximise the efficiency of the public sector.

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Development and Implications of Controlling in the Public Sector

Cited by 2 publications

References 14 publications

Risk-Based Assessment of the Performance of Territorial Bodies of the Federal Treasury of the Russian Federation

Risk-Based Assessment of the Performance of Territorial Bodies of the Federal Treasury of the Russian Federation

Management Decision Making in Public Administration Information Systems in South Africa: The Role of the Auditor General of South Africa in Improving Effectiveness

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